We look at the division of 212271 by 78 
We want to figure out the number of times 212271 can be divided by 78.

Going ahead to step 1:
When dividing 2 by 78, we get 0 with a remainder of 2.
Put 0 as the next digit of the answer. 
Result so far: 0.0
If we subtract 0 from 2, we get 2.
Take the next digit (1) from the dividend and append it to 2, then repeat: 21 / 78

Let's proceed to step 2:
78 can be fit into 21 0 times, resulting in a remainder of 21.
Write down 0 as next digit of the result. 
Result so far: 0.0
If we subtract 0 from 21, we get 21.
Include the next digit (2) from the dividend after 21, then repeat: 212 / 78

Step 3:
When dividing 212 by 78, we get 2 with a remainder of 56.
Record the quotient 2 as the next digit in the result. 
Result so far: 2.0
Deduct 156 from 212 and we're left with 56.
Bring next digit (2) of the dividend behind the 56 and repeat the process: 562 / 78

Step 4:
When dividing 562 by 78, we get 7 with a remainder of 16.
Record the quotient 7 as the next digit in the result. 
Result so far: 27.0
Subtracting 546 from 562 leaves us with 16.
Append the next digit (7) from the dividend to 16 and continue with: 167 / 78

Moving on to step 5:
If we divide 167 by 78, we get 2 and a remainder of 11.
Put 2 as the next digit of the answer. 
Result so far: 272.0
Subtracting 156 from 167 leaves us with 11.
Include the next digit (1) from the dividend after 11, then repeat: 111 / 78

Moving on to step 6:
If we divide 111 by 78, we get 1 and a remainder of 33.
Use 1 as the next digit of our solution. 
Result so far: 2721.0
If we take 78 away from 111, we end up with 33.
Since there are no more digits in the dividend, we add a zero to the remainder making it 330, and continue the process.

Going ahead to step 7:
The number 78 fits into 330 4 times, leaving a remainder of 18.
Put 4 as the next digit of the answer. 
Result so far: 2721.4
Subtract 312 from 330 to get 18.
Since there are no more digits in the dividend, we add a zero to the remainder making it 180, and continue the process.

On to step 8:
180 divided by 78 is 2 with a remainder of 24.
Record the quotient 2 as the next digit in the result. 
Result so far: 2721.42
If we subtract 156 from 180, we get 24.
Since there are no more digits in the dividend, we add a zero to the remainder making it 240, and continue the process.

Step 9:
78 can be fit into 240 3 times, resulting in a remainder of 6.
Write down 3 as next digit of the result. 
Result so far: 2721.423
If we subtract 234 from 240, we get 6.
Since there are no more digits in the dividend, we add a zero to the remainder making it 60, and continue the process.

Step 10:
78 can be fit into 60 0 times, resulting in a remainder of 60.
Use 0 as the next digit of our solution. 
Result so far: 2721.423
Subtracting 0 from 60 leaves us with 60.
Since there are no more digits in the dividend, we add a zero to the remainder making it 600, and continue the process.

Moving on to step 11:
78 goes into 600 7 times with a remainder of 54.
Put 7 as the next digit of the answer. 
Result so far: 2721.42307
Subtracting 546 from 600 leaves us with 54.
Since there are no more digits in the dividend, we add a zero to the remainder making it 540, and continue the process.

Advancing to step 12:
78 goes into 540 6 times with a remainder of 72.
Put 6 as the next digit of the answer. 
Result so far: 2721.423076
Subtract 468 from 540 to get 72.
Since there are no more digits in the dividend, we add a zero to the remainder making it 720, and continue the process.

Step 13:
78 goes into 720 9 times with a remainder of 18.
The number 9 becomes the next digit in our result. 
Result so far: 2721.4230769
Subtracting 702 from 720 leaves us with 18.
Since there are no more digits in the dividend, we add a zero to the remainder making it 180, and continue the process.

Let's proceed to step 14:
78 can be fit into 180 2 times, resulting in a remainder of 24.
Record the quotient 2 as the next digit in the result. 
Result so far: 2721.42307692
If we subtract 156 from 180, we get 24.
Since there are no more digits in the dividend, we add a zero to the remainder making it 240, and continue the process.

The final outcome is 2721.42307692, with a leftover of 2.4e-08.